Welcome to an Engaged Community

There's a better way to personalize your website experience. With myConnection, the profile you create allows you to set up a unique starting point for the tasks and transactions that you want to complete in your time on this website. Use myConnection to gather the information that you most care about from across this website into one central location, giving you greater control over how you connect with your community.

Other hearing dates and times may be scheduled as needed. Hearings are by appointment only. COMPLETED 2019 BOARD OF REVIEW PETITIONS ARE NECESSARY, and must be submitted to the front office located on the first floor of City Hall prior to your appointment. The deadline for submitting petitions for all persons wishing to appeal in person before the Board of Review is noon on Monday, March 18, 2019.

A resident or non-resident taxpayer may file a petition with the Board of Review without the requirement of a personal appearance by the taxpayer or a representative. An agent must have written authority to represent the owner. Written petitions must be received by Monday, March 18, 2019 by noon. Postmarks are not accepted.

Copies of the notices stating the dates and times of the meetings will be posted and published in the local newspaper.

All Board of Review Meetings are open meetings in compliance with the Open Meetings Act.
If you have any questions or concerns, please contact the Assessor’s Office at (734) 453-1234, ext. 252.

Introduction

Established by Michigan General Property Tax Law, the Board
reviews the annual assessment roll and hears appeals of real and person
property assessments. The board also corrects “clerical errors, mutual mistakes
of fact, and homestead status” relative to the current and prior year’s
assessment rolls.

The Board consists of one - three member board, appointed by the
Mayor and subject to confirmation by the City Council.

The Board of Review meets each March to review the annual
assessment roll and to hear real and personal property assessment
appeals. The Board also meets in July and December for the purpose of
correcting “clerical errors and mutual mistakes of fact”. Since the
passage of Proposal A in 1993, the Boards responsibilities have been expanded
to address the Principal Residence Exemption Program.

Board Members:

Shirley
Jallad
Member

Steven
Repasky
Member
Glenn YeagerMember

John Townsend
Alternate

Membership

The Board of Review is comprised of a three (3) member board. Each Board member must be a registered elector of the City and own real property in the City. One third of the Board is appointed each year by City Council to a three year term expiring on December 1.

March Board of Review

The March Board of Review has an
organizational meeting every year on the Tuesday following the first Monday in
March. This meeting is held in the Plymouth City Hall. The
objective of the organizational meeting is to review the current year assessment
roll, make changes to the roll as deemed appropriate, and review hearing
schedules for the upcoming Board of Review.

After the organizational
meeting the March Board of Review meets to hear scheduled assessment appeal
hearings. The Board shall meet for a minimum of three (3) days and
no less than six (6) hours per day as prescribed by law. Also, the Board
should meet for a minimum of (3) hours of its required sessions after 6
P.M. Two out of the three members constitutes a quorum for the transaction
of the business of the committee.

The March Board of Review has
the authority to review the following types of appeals: current year assessed
value, current year poverty exemptions under MCL 211.7u; current year Assessor
denial of the continuation of a Qualified Agricultural Property Exemption, and
the current year assessment classification. The Board shall review the
roll according to facts existing on tax day, proceeding December 31.

Every person who makes a
request, protest or application to the board of review for the correction of
the assessed value or the tentative taxable value of the person’s property
shall be notified in writing of the Board of Review's action, not later than the
first Monday in June.

An appeal must be made to the
local Board of Review in order to preserve the right to further appeal to the
Michigan Tax Tribunal. An appeal of the Board of Review actions (except for
property classification) may be made to the Michigan tax Tribunal, P.O. Box
30232, Lansing, MI 48909, in writing by July 31 of the current year.
Appeals that relate to the valuation of property classified as commercial,
industrial, or developmental real property do not require protest to the March
Board of Review. These types of appeals must be filed with the Michigan
Tax Tribunal by May 31 of the current tax year. Appeals that contest the
levying of a special assessment must be filed within 35 days of the date of
hearing to confirm the special assessment roll.

March Board of Review Timeline

Every year, near the end of
February, an Assessment Notice will be sent to each real property and personal
property owner in the City of Plymouth. On this notice will be the
previous and current year’s assessed and taxable value. The dates and
hours the March Board of Review meet will be on the Assessment Notice and the
information about making an appeal.

If a taxpayer wants to appear
at the March Board of Review one must contact the Assessor’s office and
schedule an appointment. APPOINTMENTS ARE REQUIRED IN ORDER TO SERVE ALL
TAXPAYERS TIMELY AND ORDERLY. Taxpayers DO NOT have to be present to make
an appeal to the Board of Review. Written protests are an acceptable form
of an appeal and must be mailed to the Assessor’s office by the adjournment of
the March Board.

When appealing an assessment a
Petition to Board of Review (L-4035) form must be completed before being heard
by the Board. Filing a protest to the March Board of Review is necessary
to protect your right to further appeal the decision to the Michigan Tax
Tribunal.

Upon receiving the Assessment
Notice in the mail the Assessor’s Office will be open during regular business
hours, 8:00 A.M. to 4:30 P.M., to answer any questions about the Assessment
Notice. Assessing personnel will be available to explain and discuss how
assessments, property classifications and homestead percentages were
developed. They will also be able to answer any other assessing related
questions the taxpayers may have.

July Board of Review

The
July Board of review meets on the Tuesday following the third Monday in July
each year. The meeting is held at the Plymouth City Hall. This
meeting of the Board is convened by the Assessing officer to correct any
clerical error or mutual mistake of fact. There are no valuation appeals
heard at this meeting.

An owner of a property that should have a “principal residence
exemption” or “qualified agricultural” on the property by June 1 may appeal to
the July Board of Review for the current year and the preceding three (3) years
if the exemption was not on the roll.

PA 74 of 1995 authorizes the July Board of Review to hear
appeals for poverty exemptions. However, this does not include exemptions
denied by the March Board of Review. Poverty exemptions are only heard by
the Board once per year. If the taxpayer does not agree with the decision
of the board an appeal can be made to the Michigan Tax Tribunal within 35 days
of the decision.

An owner of a property may appeal the rescission of a principal
residence exemption to the July Board of Review in either the year for which
the exemption is rescinded or immediate succeeding year.

December Board of Review

The December Board of Review meets on the Tuesday following the
second Monday in December. The meeting is held at the Plymouth City Hall
and allows the assessing officer to correct any clerical errors or mutual
mistakes of facts. There are no valuation appeals heard at this
particular meeting.

An owner of a property that should have a “principal residence
exemption” or “qualified agricultural” on the property by June 1 may appeal to
the July Board of Review for the current year and the preceding three (3) years
if the exemption was not on the roll.

PA 74 of 1995 authorizes the December Board of Review to hear
appeals for poverty exemptions. However, this does not include exemptions already
denied by the March Board of Review. Poverty exemptions are only heard by the
Board once per year. If the taxpayer does not agree with the decision of
the board, an appeal can be made to the Michigan Tax Tribunal within 35 days of
the decision.

An owner of a property may appeal the rescission of a principal
residence exemption to the December Board of Review in either the year for
which the exemption is rescinded or immediate succeeding year.

General Board of Review Requirements

·All meetings are open to
the public, pursuant to Act No. 266 of the Public Acts of 1976.

·A resident taxpayer must
appear in person or be represented by an authorized representative

·Attorneys, accountants,
agents or representative may appear on behalf of a property owner; however, a
written authorization letter must be signed by the property owner and their
representative.

·A resident and
non-resident taxpayer may file a protest in writing and shall not be required
to make a person appearance. All written protest must be received by the
board of review prior to the adjournment of the Board.